C. Rosenblatt, M.D.

Worksheet For the month ended June 30, 20--

Trial Balance Adjustments Income Statement Balance Sheet

Accounts Debit Credit Debit Credit Debit Credit Debit Credit

Bank 11115.00
Accts Rec. - Prov. Health Plan 3875.00
Prepaid Insurance 2000.00
Prepaid Rent 3000.00
Office Supplies 310.00
Medical Supplies 625.00
Office Equipment 10000.00
Acc. Dep. - Office Equipment 0.00
Medical Equipment 15000.00
Acc. Dep - Medical Equipment 0.00
Accounts Payable 18310.00
Bank Loan 10000.00
C. Rosenblatt, Capital 15000.00
C. Rosenblatt, Drawings 1800.00
Patient Fees 6750.00
Emergency Fees 1800.00
Office Salaries Expense 3000.00
Utilities Expense 516.00
Telephone Expense 294.00
Advertising Expense 325.00
51860.00 51860.00

Net Income/Net Loss

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DATE PARTICULARS P.R. DEBIT CREDIT

20--
1 Adjusting Entries
2 June 30
3

4 To recond one month's Office Supplies Exp.

5

6 30
7

8 To record one month's Med. Supplies Exp.

9

10 30
11

12 To record one month's rent expense

13

14 30
15

16 To record one month's insurance expense.

17

18 30
19

20 To record emergency fees collected but not preformed

21

22 30
23

24 To record depreciation for one month - Office Equipment

25

26 30
27

28 To record depreciation for one month - Medical Equipment

29

30 Closing Entries
31 30
32

33

34

35

36

37

38

39

40

41

42

43

44

45

46

47

48

49

50

51

52

53

54

55

Totals 0 0

Difference 0